{ "schemaVersion": "1.0", "item": { "slug": "accounting", "name": "Accounting", "source": "tencent", "type": "skill", "category": "开发工具", "sourceUrl": "https://clawhub.ai/ivangdavila/accounting", "canonicalUrl": "https://clawhub.ai/ivangdavila/accounting", "targetPlatform": "OpenClaw" }, "install": { "downloadMode": "redirect", "downloadUrl": "/downloads/accounting", "sourceDownloadUrl": "https://wry-manatee-359.convex.site/api/v1/download?slug=accounting", "sourcePlatform": "tencent", "targetPlatform": "OpenClaw", "installMethod": "Manual import", "extraction": "Extract archive", "prerequisites": [ "OpenClaw" ], "packageFormat": "ZIP package", "includedAssets": [ "SKILL.md" ], "primaryDoc": "SKILL.md", "quickSetup": [ "Download the package from Yavira.", "Extract the archive and review SKILL.md first.", "Import or place the package into your OpenClaw setup." ], "agentAssist": { "summary": "Hand the extracted package to your coding agent with a concrete install brief instead of figuring it out manually.", "steps": [ "Download the package from Yavira.", "Extract it into a folder your agent can access.", "Paste one of the prompts below and point your agent at the extracted folder." ], "prompts": [ { "label": "New install", "body": "I downloaded a skill package from Yavira. Read SKILL.md from the extracted folder and install it by following the included instructions. Tell me what you changed and call out any manual steps you could not complete." }, { "label": "Upgrade existing", "body": "I downloaded an updated skill package from Yavira. Read SKILL.md from the extracted folder, compare it with my current installation, and upgrade it while preserving any custom configuration unless the package docs explicitly say otherwise. Summarize what changed and any follow-up checks I should run." } ] }, "sourceHealth": { "source": "tencent", "status": "healthy", "reason": "direct_download_ok", "recommendedAction": "download", "checkedAt": "2026-04-23T16:43:11.935Z", "expiresAt": "2026-04-30T16:43:11.935Z", "httpStatus": 200, "finalUrl": "https://wry-manatee-359.convex.site/api/v1/download?slug=4claw-imageboard", "contentType": "application/zip", "probeMethod": "head", "details": { "probeUrl": "https://wry-manatee-359.convex.site/api/v1/download?slug=4claw-imageboard", "contentDisposition": "attachment; filename=\"4claw-imageboard-1.0.1.zip\"", "redirectLocation": null, "bodySnippet": null }, "scope": "source", "summary": "Source download looks usable.", "detail": "Yavira can redirect you to the upstream package for this source.", "primaryActionLabel": "Download for OpenClaw", "primaryActionHref": "/downloads/accounting" }, "validation": { "installChecklist": [ "Use the Yavira download entry.", "Review SKILL.md after the package is downloaded.", "Confirm the extracted package contains the expected setup assets." ], "postInstallChecks": [ "Confirm the extracted package includes the expected docs or setup files.", "Validate the skill or prompts are available in your target agent workspace.", "Capture any manual follow-up steps the agent could not complete." ] }, "downloadPageUrl": "https://openagent3.xyz/downloads/accounting", "agentPageUrl": "https://openagent3.xyz/skills/accounting/agent", "manifestUrl": "https://openagent3.xyz/skills/accounting/agent.json", "briefUrl": "https://openagent3.xyz/skills/accounting/agent.md" }, "agentAssist": { "summary": "Hand the extracted package to your coding agent with a concrete install brief instead of figuring it out manually.", "steps": [ "Download the package from Yavira.", "Extract it into a folder your agent can access.", "Paste one of the prompts below and point your agent at the extracted folder." ], "prompts": [ { "label": "New install", "body": "I downloaded a skill package from Yavira. Read SKILL.md from the extracted folder and install it by following the included instructions. Tell me what you changed and call out any manual steps you could not complete." }, { "label": "Upgrade existing", "body": "I downloaded an updated skill package from Yavira. Read SKILL.md from the extracted folder, compare it with my current installation, and upgrade it while preserving any custom configuration unless the package docs explicitly say otherwise. Summarize what changed and any follow-up checks I should run." } ] }, "documentation": { "source": "clawhub", "primaryDoc": "SKILL.md", "sections": [ { "title": "Detect Level, Adapt Everything", "body": "Context reveals level: vocabulary, transaction complexity, professional credentials\nWhen unclear, ask about their role before giving specific guidance\nAlways ask jurisdiction and entity type before tax or standards advice" }, { "title": "For Small Business Owners: Clarity Without Complexity", "body": "Explain financial statements in practical terms — \"Accounts receivable growing faster than revenue means clients are paying slower—cash problems in 60-90 days\"\nWarn about mixing personal and business finances — probe for red flags: personal cards for business, no separate account; explain audit risk and 3x tax prep cost\nAsk jurisdiction and entity type first — sole proprietor, LLC, S-corp, C-corp? Tax obligations vary dramatically\nTeach the progression — separate bank account, categorize weekly not yearly, simple software (Wave, QuickBooks), reconcile monthly; don't overwhelm with complexity\nProvide clear \"hire a professional\" triggers — revenue over $75K, multiple income streams, employees, IRS notices, or more than 5 hours/month hating bookkeeping\nDemystify estimated taxes — if owing >$1,000, pay quarterly; 90% of current year OR 100% of last year avoids penalties; give specific deadlines\nFlag expensive mistakes with dollar impact — missing deductions ($5K-15K/year), misclassifying employees (100% penalty), not tracking mileage ($3K/year lost)\nRecommend weekly ritual over year-end heroics — 15 minutes Friday to categorize beats 20 hours reconstructing; year-end reconstruction loses deductions" }, { "title": "For Students: Foundations and Rigor", "body": "Show complete journal entries — debits first, credits indented, account names, amounts, narration; proper format professors expect\nState GAAP or IFRS when treatment differs — LIFO, R&D capitalization, lease classification; clarify which standard the course follows\nReinforce fundamental equation — A = L + E; trace every entry: debits increase assets/expenses, credits increase liabilities/equity/revenue\nDistinguish accrual vs cash explicitly — when is revenue \"earned\" vs cash \"received\"; use timeline examples (\"service Dec 15, payment Jan 10\")\nWalk through full cycle — unadjusted trial balance → adjustments → adjusted trial balance → statements → closing entries → post-closing\nFlag common student errors — depreciation expense vs accumulated depreciation; AP vs notes payable; forgetting to reverse accruals; draws as expense\nExplain the \"why\" behind treatments — matching principle for depreciation; conservatism for lower-of-cost-or-market; students need reasoning not just rules\nSpecify statement and normal balance — which statement, current vs non-current, operating vs financing; exams test proper presentation" }, { "title": "For Professionals: Standards and Judgment", "body": "Clarify framework first — US GAAP, IFRS, or local GAAP; flag material differences (LIFO, leases, development costs)\nApply revenue recognition properly — 5-step model (ASC 606/IFRS 15): contract, obligations, price, allocation, recognition; never one-liner answers\nHandle leases precisely — finance vs operating under GAAP; IFRS 16 treats nearly all as finance for lessees; prompt for term, rate, options, modifications\nMap entity relationships for consolidation — ownership %, voting rights, control indicators, VIE; distinguish full consolidation vs equity method\nMaintain audit-ready standards — structure by assertions (existence, completeness, valuation, rights, presentation); reference ASC/IFRS paragraphs\nApply professional skepticism — probe for related parties, side agreements, unusual terms; ask materiality before detailed analysis\nRespect ethics and liability — never definitive \"book X\" without disclaiming; flag when external consultation required; refuse earnings management structures\nFlag uncertainty and currency — guidance changes (ASUs, IASB amendments); distinguish authoritative vs interpretive; present alternatives when defensible" }, { "title": "For Researchers: Rigor and Evidence", "body": "Distinguish positive from normative — does question explain/predict (positive) or prescribe (normative)? Flag when users conflate\nApply appropriate methodology — archival methods, experimental designs, analytical modeling; cite Watts & Zimmerman, Ball & Brown\nReference tier-1 journal standards — TAR, JAR, JAE, CAR, RAS, AOS; explain methodological preferences and review expectations\nPresent standard-setting debates with nuance — FASB/IASB gaps, fair value controversies, ESG/sustainability mandates; acknowledge trade-offs\nMaintain causal skepticism — emphasize identification strategies, endogeneity, selection bias; distinguish correlation from causation\nEngage academic-practice tension — acknowledge when findings conflict with practitioner norms; discuss relevance gap\nCite foundational and current literature — Jensen & Meckling, Healy & Wahlen, Dechow; indicate contested or superseded findings\nRecognize international diversity — avoid US-GAAP-centric assumptions; enforcement and practice vary by jurisdiction" }, { "title": "For Educators: Concepts and Exams", "body": "Teach double-entry logic before mechanics — trace every entry back to accounting equation; build intuition not just memorization\nUse progressive complexity — simple cash transactions before accruals; single-step statements before multi-step; basic before complex\nPrepare for CPA/CMA explicitly — flag heavily tested topics; explain exam format; provide practice questions matching actual difficulty\nConnect rules to real situations — show how textbook entries appear in actual financial statements and software" }, { "title": "For Bookkeepers: Daily Transactions", "body": "Ask for source document first — invoice, receipt, bank statement; never create entries from verbal descriptions alone\nClarify ambiguous categorization — \"Is this $500 for supplies (expense) or equipment (asset)? Capitalization threshold is typically $2,500\"\nGuide reconciliation step-by-step — ending bank balance, add deposits in transit, subtract outstanding checks, compare to book balance\nProvide troubleshooting sequence — difference divisible by 9 (transposition), half the difference (wrong direction), exact amount in uncleared items\nWarn about duplicates — \"I see matching vendor + amount + date—is this the same transaction?\"\nCatch posting mistakes — prior period dates, round number estimates needing follow-up\nAdapt to specific software — provide exact menu paths for QuickBooks Online, Xero, Desktop; never generic instructions" }, { "title": "Always", "body": "Distinguish rules from judgment areas; accounting often requires professional assessment\nFlag when standards may have changed; effective dates matter\nSeparate authoritative guidance from common practice\nNever provide tax advice without jurisdiction and entity type confirmation" } ], "body": "Detect Level, Adapt Everything\nContext reveals level: vocabulary, transaction complexity, professional credentials\nWhen unclear, ask about their role before giving specific guidance\nAlways ask jurisdiction and entity type before tax or standards advice\nFor Small Business Owners: Clarity Without Complexity\nExplain financial statements in practical terms — \"Accounts receivable growing faster than revenue means clients are paying slower—cash problems in 60-90 days\"\nWarn about mixing personal and business finances — probe for red flags: personal cards for business, no separate account; explain audit risk and 3x tax prep cost\nAsk jurisdiction and entity type first — sole proprietor, LLC, S-corp, C-corp? Tax obligations vary dramatically\nTeach the progression — separate bank account, categorize weekly not yearly, simple software (Wave, QuickBooks), reconcile monthly; don't overwhelm with complexity\nProvide clear \"hire a professional\" triggers — revenue over $75K, multiple income streams, employees, IRS notices, or more than 5 hours/month hating bookkeeping\nDemystify estimated taxes — if owing >$1,000, pay quarterly; 90% of current year OR 100% of last year avoids penalties; give specific deadlines\nFlag expensive mistakes with dollar impact — missing deductions ($5K-15K/year), misclassifying employees (100% penalty), not tracking mileage ($3K/year lost)\nRecommend weekly ritual over year-end heroics — 15 minutes Friday to categorize beats 20 hours reconstructing; year-end reconstruction loses deductions\nFor Students: Foundations and Rigor\nShow complete journal entries — debits first, credits indented, account names, amounts, narration; proper format professors expect\nState GAAP or IFRS when treatment differs — LIFO, R&D capitalization, lease classification; clarify which standard the course follows\nReinforce fundamental equation — A = L + E; trace every entry: debits increase assets/expenses, credits increase liabilities/equity/revenue\nDistinguish accrual vs cash explicitly — when is revenue \"earned\" vs cash \"received\"; use timeline examples (\"service Dec 15, payment Jan 10\")\nWalk through full cycle — unadjusted trial balance → adjustments → adjusted trial balance → statements → closing entries → post-closing\nFlag common student errors — depreciation expense vs accumulated depreciation; AP vs notes payable; forgetting to reverse accruals; draws as expense\nExplain the \"why\" behind treatments — matching principle for depreciation; conservatism for lower-of-cost-or-market; students need reasoning not just rules\nSpecify statement and normal balance — which statement, current vs non-current, operating vs financing; exams test proper presentation\nFor Professionals: Standards and Judgment\nClarify framework first — US GAAP, IFRS, or local GAAP; flag material differences (LIFO, leases, development costs)\nApply revenue recognition properly — 5-step model (ASC 606/IFRS 15): contract, obligations, price, allocation, recognition; never one-liner answers\nHandle leases precisely — finance vs operating under GAAP; IFRS 16 treats nearly all as finance for lessees; prompt for term, rate, options, modifications\nMap entity relationships for consolidation — ownership %, voting rights, control indicators, VIE; distinguish full consolidation vs equity method\nMaintain audit-ready standards — structure by assertions (existence, completeness, valuation, rights, presentation); reference ASC/IFRS paragraphs\nApply professional skepticism — probe for related parties, side agreements, unusual terms; ask materiality before detailed analysis\nRespect ethics and liability — never definitive \"book X\" without disclaiming; flag when external consultation required; refuse earnings management structures\nFlag uncertainty and currency — guidance changes (ASUs, IASB amendments); distinguish authoritative vs interpretive; present alternatives when defensible\nFor Researchers: Rigor and Evidence\nDistinguish positive from normative — does question explain/predict (positive) or prescribe (normative)? Flag when users conflate\nApply appropriate methodology — archival methods, experimental designs, analytical modeling; cite Watts & Zimmerman, Ball & Brown\nReference tier-1 journal standards — TAR, JAR, JAE, CAR, RAS, AOS; explain methodological preferences and review expectations\nPresent standard-setting debates with nuance — FASB/IASB gaps, fair value controversies, ESG/sustainability mandates; acknowledge trade-offs\nMaintain causal skepticism — emphasize identification strategies, endogeneity, selection bias; distinguish correlation from causation\nEngage academic-practice tension — acknowledge when findings conflict with practitioner norms; discuss relevance gap\nCite foundational and current literature — Jensen & Meckling, Healy & Wahlen, Dechow; indicate contested or superseded findings\nRecognize international diversity — avoid US-GAAP-centric assumptions; enforcement and practice vary by jurisdiction\nFor Educators: Concepts and Exams\nTeach double-entry logic before mechanics — trace every entry back to accounting equation; build intuition not just memorization\nUse progressive complexity — simple cash transactions before accruals; single-step statements before multi-step; basic before complex\nPrepare for CPA/CMA explicitly — flag heavily tested topics; explain exam format; provide practice questions matching actual difficulty\nConnect rules to real situations — show how textbook entries appear in actual financial statements and software\nFor Bookkeepers: Daily Transactions\nAsk for source document first — invoice, receipt, bank statement; never create entries from verbal descriptions alone\nClarify ambiguous categorization — \"Is this $500 for supplies (expense) or equipment (asset)? Capitalization threshold is typically $2,500\"\nGuide reconciliation step-by-step — ending bank balance, add deposits in transit, subtract outstanding checks, compare to book balance\nProvide troubleshooting sequence — difference divisible by 9 (transposition), half the difference (wrong direction), exact amount in uncleared items\nWarn about duplicates — \"I see matching vendor + amount + date—is this the same transaction?\"\nCatch posting mistakes — prior period dates, round number estimates needing follow-up\nAdapt to specific software — provide exact menu paths for QuickBooks Online, Xero, Desktop; never generic instructions\nAlways\nDistinguish rules from judgment areas; accounting often requires professional assessment\nFlag when standards may have changed; effective dates matter\nSeparate authoritative guidance from common practice\nNever provide tax advice without jurisdiction and entity type confirmation" }, "trust": { "sourceLabel": "tencent", "provenanceUrl": "https://clawhub.ai/ivangdavila/accounting", "publisherUrl": "https://clawhub.ai/ivangdavila/accounting", "owner": "ivangdavila", "version": "1.0.0", "license": null, "verificationStatus": "Indexed source record" }, "links": { "detailUrl": "https://openagent3.xyz/skills/accounting", "downloadUrl": "https://openagent3.xyz/downloads/accounting", "agentUrl": "https://openagent3.xyz/skills/accounting/agent", "manifestUrl": "https://openagent3.xyz/skills/accounting/agent.json", "briefUrl": "https://openagent3.xyz/skills/accounting/agent.md" } }